Tools · Self-Employment Tax
Maine 1099 Tax Calculator (2026)
Estimate what you owe on 1099 or self-employment income in Maine for 2026. Enter your income and business expenses to see your self-employment tax, federal income tax, Maine state income tax, and a rough quarterly payment.
Maine self-employment tax calculator
- Net profit (income − expenses)
- $60,000
- Self-employment tax (15.3%)
- −$8,478
- Federal income tax
- −$4,511
- Maine income tax
- −$2,372
- Total estimated tax
- $15,361
Maine taxes self-employment profit as ordinary income. Maine runs three main brackets from 5.8% to 7.15% for 2026, plus a new 2% surcharge on income over $1 million single / $1.5 million married-jointly (a 9.15% top rate). It allows a $15,700 standard deduction single / $31,400 married-jointly and a $5,300 personal exemption per person.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: Maine Revenue Services.
Estimate for 2026. Self-employment tax is 15.3% on 92.35% of net profit (Social Security capped at the annual wage base); half of it is deducted before federal income tax. Excludes the qualified business income deduction, retirement contributions, health-insurance deduction, credits, and local taxes. This is a planning estimate for general information, not tax advice. Consult a tax professional before making quarterly payments.
How 1099 tax works in Maine
Self-employed people pay self-employment tax: 15.3% (Social Security + Medicare) on 92.35% of net profit, with the Social Security portion capped at the annual wage base. Half of that SE tax is deductible before your federal income tax is figured on the rest. Maine then taxes your profit as ordinary income. Maine runs three main brackets from 5.8% to 7.15% for 2026, plus a new 2% surcharge on income over $1 million single / $1.5 million married-jointly (a 9.15% top rate). It allows a $15,700 standard deduction single / $31,400 married-jointly and a $5,300 personal exemption per person.
Because no employer withholds for you, the IRS expects quarterly estimated payments. The calculator divides the annual total by four as a starting point. Your actual quarters can vary with income timing and credits.
This is a planning estimate, not your final return. It excludes the qualified business income deduction, retirement and health-insurance deductions, and credits. It is general information, not tax advice. Consult a tax professional before making quarterly payments. Federal figures: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration.
1099 tax calculators for other states
Same 2026 engine, each with its own state rules.